摘要
财务风险管理是粮油加工企业进行风险控制的关键环节,对企业的生存和发展具有十分重要的意义。粮油加工企业的财务风险点主要有筹资风险、投资风险、经营风险、存货管理风险等。河南省粮油加工企业应从内部控制的视角,分析财务风险的成因,在此基础上,建立健全风险管理机制,加强对财务风险的管控,为产业转型升级创造条件。
Financial risk management is the key link of risk control in grain and oil processing enterprises,which is of great significance to the survival and development of grain and oil processing enterprises.Based on the analysis of the situation of grain and oil processing industry in Henan Province,this paper analyzes the main risk points of financial risks of grain and oil processing enterprises from the aspects of financing risk,investment risk,operation risk and inventory management risk,discusses the causes of financial risks of grain and oil processing and the design of risk management mechanism from the perspective of internal control,and puts forward measures and suggestions for strengthening financial risk management and control of Henan grain and oil processing enterprises,with a view to providing decision-making reference for the transformation and upgrading of grain and oil processing industry.
作者
王铬
李锐
WANG Ge;LI Rui(Henan Vocational College of Industry and Trade,Zhengzhou 450053,Henan)
出处
《开封大学学报》
2020年第4期25-27,共3页
Journal of Kaifeng University
基金
2020年河南省教育厅人文社会科学研究项目《粮油加工企业经营风险管理研究》(2020-ZZJH-109)
2021年度河南省重点研发与推广专项(软科学研究)项目《基于粮食安全战略的河南省粮油加工企业风险管理研究》(212400410555)。
关键词
粮油加工企业
财务风险
风险管理
grain and oil processing enterprises
financial risks
risk management